This business plan has been developed in order to evaluate the feasibility for the start-up of a trading company based in Honduras and a Latin American Cafeteria based in Taipei, Taiwan, Eureka LLC. The present will also serve as an operational framework and plan for the first three years that the company will be in business. According to Taiwanese law, the company needs to have a representative from the home office and a manager that lives in Taiwan. Hence, Eureka LLC will have two founding partners, and will need a start-up capital of $44,347.64 which will be provided jointly in equal parts by the founding partners. While taking advantage of the current FTAs between Taiwan and some Latin American countries, this business plan will also serve to demonstrate the enormous potential that there is for trading between Latin America and Taiwan, not only for the economy of the countries but also for the well-being of Latin American expats living in Taiwan. The forecasts show that the business model works and it can let the company grow organically over time, by adding new products according to the demand or even by entering other Asian markets.